Town of Bethlehem, CT Article IV Tax Relief for Volunteer Ambulance Association Members

[Adopted 6-18-2002]

§ 121-8 Purpose.

The purpose of this article is to provide tax relief for members of the Bethlehem Ambulance Association, Inc. (the "Association"), who volunteer their services as an emergency medical technician, paramedic or ambulance driver to the Town of Bethlehem, and thereby to help retain existing members and to attract new members of the Association.

§ 121-9 Annual abatements authorized; amount.

Pursuant to Section 12-81w of the Connecticut General Statutes, the Town of Bethlehem hereby authorizes annual abatements of property taxes of qualifying members of the Association in an amount of up to a maximum of $1,000, provided that qualifying members whose total real and personal property taxes are less than the amount specified in § 121-10A for any relevant year shall receive an abatement in the total amount of such taxes for such year.

§ 121-10 Procedures.

A. On or before March 1 of each year, the President of the Association shall provide the First Selectman with a certified list of the names and addresses of each emergency medical technician, paramedic or ambulance driver who is a volunteer member of the Association and who, during the entire prior calendar year, met the Association's criteria, in accordance with their bylaws, to qualify as a member in good standing and who is eligible for a tax abatement under this article and the amount each member qualified for up to a maximum of $1,000 per member in accordance with accumulated points as stated in their bylaws as follows:

(1) Qualifying ambulance drivers with 50 points may be eligible for an abatement of $500; with 75 points may be eligible for an abatement of $750; or with 100 points may be eligible for an abatement of $1,000.

(2) Qualifying MRTs with 75 points may be eligible for an abatement of $750; or with 90 points may be eligible for an abatement of $1,000.

(3) Qualifying EMTs with 50 points may be eligible for an abatement of $1,000.

B. Any tax abatement shall be applied first to any real property taxes owed by the member to the Town and then to any taxes on personal property (including, but not limited to, motor vehicles) owed by the member to the Town. The tax abatement shall be applicable whether such property is owned individually by the volunteer member or jointly or as tenant in common with one or more persons.

C. The procedures used to determine qualifications of the Association members for the tax relief will be sampled and reviewed during the annual Town audit.

[Added 1-2-2013]

§ 121-11 Applicability; when effective.

This article shall take effect 15 days after publication and shall be applicable to taxes due on the grand list of October 1, 2002, and thereafter.